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2015 (11) TMI 1256 - CESTAT ALLAHABAD

2015 (11) TMI 1256 - CESTAT ALLAHABAD - TMI - Waiver of pre deposit - Goods Transport Agency service - Held that:- Since the issue involved in the present appeal is squarely covered by the decision of this Tribunal cited [2015 (10) TMI 857 - CESTAT ALLAHABAD], in appellant's own case, following the Tribunal's decision, we quash the impugned order by holding that the appellant is not liable to service tax, interest and penalty under the category of Goods Transport Agency - Decided in favour of as .....

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ppellant is liable to pay service tax on 'Goods Transport Agency.' Being aggrieved by the said order, the appellant is before us. 2. The brief facts of the case are that the appellant is a subsidiary of Coal India Limited and is engaged in mining and sale of coal. The assessee owns coal mines in different areas and is doing open cast mining of coal. The coal is found in the area in different streta i.e. layers and thereafter shifted to the voids in nearby area of own dumpers and from the .....

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d from there it is transported to coal handling plant and from there delivered directly from the silo in the railway wagon. It is further alleged that for the transportation of coal from the storage point to crusher, private transport contractors are engaged to transport the coal by their tipper through temporary passages within the coal mining area itself as per contracts entered into by the assessee with them. 3. The learned counsel for the appellant further submitted that the entire arrangeme .....

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of Section 66 read with Section 65(105)(zzp) as including the transport of goods by road as covering private temporary road within the mining area itself maintained by assessee and not open to public. He also submitted that the learned Commissioner (Appeals) mis-understood and misconstrued the circular of CBEC No. 232/2/2006/CXA dated 12/11/2007 wherein in the last para the Board explained that in case transport is undertaken by mechanical system and the same is not transportation by road, no se .....

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